The Everton man has one year left on his current deal at Goodison Park and there has been no indication as of yet that he will sign an extension.

With the Toffees confirming the signing of highly-rated Barcelona winger Gerard Deulofeu earlier in the week [via BBC Sport], Mirallas’s place in the starting XI looks to be under threat.

This has alerted Spurs, who have held a long-time interest in the Belgian international and wanted him as part of a swap deal involving Aaron Lennon during the January transfer window.

It’s understood that the Merseyside outfit want to sign Lennon on a permanent basis, however, Spurs are likely to submit a straight cash offer for Mirallas, thought to be in the region of £7 million.

The 27-year-old enjoyed a mixed season for the Toffees last year as his form mirrored that of the club as they failed to hit the heights of the 2013-14 campaign.

Mirallas scored seven goals in 29 Premier League games last season, including a stunner against Spurs, and registered just one assist as the club finished in the bottom half of the table and missed out on European football.

The former Olympiakos winger has been linked with a return to Greece, but would prefer to stay in England and his arrival at White Hart Lane could end Spurs’ interest in French youngster Anthony Martial.

Sky Sports revealed earlier in the month that the AS Monaco forward was a transfer target for Pochettino after scoring nine goals in Ligue 1 last year and that talks between the two clubs had begun.

However, if the North London outfit are successful in their attempts to land Mirallas, it remains to be seen whether Martial will still be on the shortlist.